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2009 (2) TMI 748 - HC - VAT and Sales TaxLiability to payment of sales tax - Held that:- A patient reading of the agreement, as a whole leaves no room for doubt that the agreement was not an agreement for taking the cranes on lease. Because of the fact that the agreement between the parties concerned did not constitute a lease within the meaning of the relevant provisions of law, the respondent-Corporation cannot realize and/or deduct tax, at source, from the bills of the petitioner, the amount payable to the petitioner, for the work, which the petitioner might have carried out on the strength of the agreement, in question. Thus this writ petition is disposed of making it clear to the respondents that the respondents shall not make any deduction, at source, from the bills of the petitioner, of any amount(s), which form the subject-matter of controversy in this writ petition.
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